Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations—a moderated moderation model of leadership quality and digital transformation

IF 2.3 3区管理学 Q2 PUBLIC ADMINISTRATION

International Public Management Journal Pub Date : 2023-03-10 DOI:10.1080/10967494.2023.2180558

Tu Thanh Hoai, N. P. Nguyen

引用次数: 0

Abstract

Abstract This study examines the association between accounting capacity and organizational readiness for change to adopt accrual accounting (ORCA) in public sector organizations. Furthermore, it explores the role of leadership quality and digital transformation as moderators of this association. Survey data from 179 public sector organizations in Vietnam, a transition economy, were used to test the research model. The findings indicate that accounting capacity has a positive relationship with ORCA, and this relationship is further strengthened by greater leadership quality and digital transformations. Moreover, the moderating effect of leadership quality on the effects of accounting capacity and ORCA is amplified in organizations with a high level of digital transformation. Additionally, theoretical and practical implications are discussed.

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越南公共部门组织采用权责发生制会计的会计能力——领导素质和数字化转型的有调节调节模型

摘要本研究探讨了会计能力与公共部门组织采用权责发生制会计(ORCA)的组织变革准备之间的关系。此外，它还探讨了领导素质和数字化转型作为这种联系的调节因素的作用。从越南这个转型经济体的179个公共部门组织的调查数据被用来检验研究模型。研究结果表明，会计能力与ORCA之间存在正相关关系，而领导素质和数字化转型进一步强化了这种关系。此外，在数字化转型程度较高的组织中，领导素质对会计能力和ORCA效应的调节作用被放大。此外，还讨论了理论和实践意义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Public Management Journal PUBLIC ADMINISTRATION-

CiteScore

5.30

自引率

11.50%

发文量

期刊介绍： The International Public Management Journal (IPMJ) publishes high-quality empirical and theoretical work on managing large organizations, particularly public organizations. IPMJ features work from scholars around the world who conduct research in the areas of public management and government reform, comparative public administration, organizational theory, and organizational behavior. IPMJ seeks to provide a bridge between those conducting research on public management and public administration on the one hand, and those working in the areas of organizational behavior and organization theory on the other. IPMJ intends to stimulate and reflect the academic interests of an international constituency of readers and scholars.